Divulgar para quê? Índice de disclosure e a importância atribuída por doadores e gestores à divulgação voluntária de informação
DOI:
https://doi.org/10.21118/apgs.v13i3.10943Abstract
- Purpose of the research: To analyze whether the index of disclosure via the website practiced by non-profit entities is in line with the importance attributed by donors and managers to the voluntary disclosure of information.
- Theoretical framework: Theory of Disclosure.
- Methodology: A dissemination index (WDI) and questionnaires to donors and entities from the Clique Esperança project, in Campo Grande / MS, were built in order to examine the perception of these two groups about the importance of information dissemination.
- Results: The findings show that the average level of disclosure of general information is 56.51%, accounting information is only 7.69% and performance information is 19.23%, although there is a high convergence between as perceptions of donors and managers about the importance of this information. Still, there was a partial alignment between these perceptions and indices practiced, with a high degree of alignment of general information and a low degree of alignment of accounting information and performance.
- Originality: Conciliation of the perceptions of managers and donors about the importance of disclosure on websites.
- Theoretical and practical contributions: Addresses the interaction between donors/donations and entity/disclosure and also in the optimization of information dissemination practices, reducing information asymmetry.
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